The TD1, Personal Tax Credits Return, is the CRA form a new employee or pension recipient gives their employer or payer so the right amount of income tax is deducted. As of October 2026, the 2026 federal TD1 starts with a basic personal amount of $16,452, and anyone who doesn't fill one in gets tax deducted as if they claimed the basic amount only.
There are two versions: federal, and provincial or territorial. Most people only fill in the federal one and the form for their province of employment. The details below come from the 2026 TD1 and the CRA's T4001 employers' guide.
Who fills in a TD1 and when
- Anyone who'll receive salary, wages, commissions, employment insurance benefits, pensions or other remuneration must fill in a federal TD1.
- A provincial or territorial TD1 is also needed if you claim more than the basic personal amount (more than $16,452 on line 13 for 2026).
- The employee fills it in and gives it to the employer when they start work.
- A new TD1 is due within seven days of any change that may affect personal tax credits for the year.
- You don't need a new one every year if your amounts haven't changed.
The main 2026 federal amounts
| Line | What you can enter for 2026 |
|---|---|
| 1. Basic personal amount | $16,452 (partial claim possible if net income will be over $181,440) |
| 2. Canada caregiver amount for infirm children under 18 | $2,740 per child, one parent only |
| 3. Age amount (65 or older on December 31, 2026) | $9,208 if net income is $46,432 or less; partial between $46,432 and $107,819 |
| 4. Pension income amount | The lesser of $2,000 or your estimated pension income (not CPP, QPP, OAS or GIS) |
| 6. Disability amount | $10,341 if you'll claim it using Form T2201 |
| 10. Caregiver amount for dependants 18 or older | $8,773 if their net income is $20,601 or less; partial up to $29,374 |
These are the figures printed on the 2026 TD1 as of October 2026. Line 13 is the total, and your employer uses it to pick your claim code.
Lines that apply to fewer people, but matter when they do
- Line 5, tuition: if you're a student and will pay more than $100 in tuition fees per institution, enter the total fees you'll pay.
- Line 7, spouse or common-law partner amount: the difference between line 1 and your partner's estimated net income, if you support them and they live with you.
- Line 8, eligible dependant: a similar amount for a dependant you support who lives with you, if you don't have a spouse or partner you live with and support.
- Prescribed zones: employees who live in a prescribed northern zone for a continuous period of at least six months can claim a residency deduction on the TD1, which reduces the pay their tax is worked out on.
Two jobs at once? Don't claim twice
This is the line that matters most if you've got two jobs. If you've already claimed your personal tax credits on another employer's TD1 for 2026, you can't claim them again. If your total income from all sources will be more than the credits you claimed on the other form, tick the 'more than one employer or payer at the same time' box, enter 0 on line 13 and leave lines 2 to 12 blank.
There's an opposite box too. If your total income from all employers and payers for the year will be less than your total claim on line 13, tick it, and your employer won't deduct tax.
Asking for more tax to be taken
You can ask your employer to deduct extra tax from each payment, which helps if you've got other income such as CPP or QPP benefits or old age security. Enter the extra amount on the TD1. It stays the same until you give your employer a new form.
For employers: what to do with it
- Get completed federal and, if needed, provincial or territorial TD1 forms before you pay a new employee.
- Use the total claim amount to find the claim code in the CRA's payroll deductions tables. The federal and provincial codes can differ.
- If an employee doesn't give you a TD1, use the claim code for the basic personal amount.
- Keep a completed TD1 on file for each employee or recipient. The CRA may ask to see it.
- Never knowingly accept a TD1 with false or misleading statements. That's a serious offence, and the CRA asks you to contact it if you think one is wrong.
Instead of handing out paper, the CRA lets you send employees the link to the form or set up electronic TD1s they complete online. It also connects to the rest of payroll: CPP contributions and EI come off the same pay, and everything ends up on the employee's T4 slip.
The CRA also suggests employers tell part-time staff they may benefit from having more tax deducted, especially if they've worked part-time for several employers in the year, so they don't face a large bill when they file.
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Quebec, commissions and other cases
- In Quebec, employees fill in the federal TD1 plus Revenu Quebec's own source deductions return (TP-1015.3-V) instead of a provincial TD1.
- Employees paid by commission who claim expenses can also fill in Form TD1X.
- Pension, retiring allowance or RRSP income uses the TD1 for the recipient's province of residence, not employment.
- A non-resident may not be able to claim any amount; page 2 of the TD1 explains.
My advice
If you're starting a second job, tick the 'more than one employer' box on the new TD1. It's the one line that stops a surprise bill next spring. And if you're the employer, don't run the first payroll without the form on file: the basic personal amount default works, but it won't be right for everyone.
Frequently asked questions
What is the basic personal amount on the 2026 TD1?
As of October 2026, the federal TD1 shows $16,452, with a partial claim option if net income will be over $181,440.
Do I need to fill in a TD1 every year?
No. Only when you start a job or within seven days of a change that affects your personal tax credits.
What happens if I don't fill in a TD1?
Your employer deducts tax as if you claimed the basic personal amount only.
Should I claim the full amounts with two employers?
No. Claim your credits with one employer and, on the other TD1, tick the more than one employer box and enter 0 on line 13 if your total income will be higher than the credits.
